California Supreme Court July 11, 1895, No. 18365 (County of San Diego v. Southern Pacific Railroad)

Van Fleet, J.

Action to recover the amount apportioned to the county of San Diego of the taxes assessed by the state board of equalization for the fiscal year ending June 30, 1888, against the franchise, roadway, roadbed, rails, and rolling-stock of defendant’s railway, a railroad operated in more than one county.